9911796707
TMI Blog2011 (1) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly answered in favour of the petitioner. The revisions are allowed. - Tax Case (Revision) Nos. 628, Tax Case (Revision) Nos. 629 of 2006 - - - Dated:- 27-1-2011 - IBRAHIM KALIFULA F.M. AND N. KIRUBAKARAN JJ. P. Raj Kumar for the petitioner K. Radha Krishnan, Government Advocate (Taxes), for the respondent ORDER The assessee is the review petitioner. Challenge is to the order of the Tribunal dated October 17, 2005 passed in S. T. A. Nos. 1490 and 1693 of 2001. The assessment years are 1996-97 and 1998-99. The common questions of law raised in these revisions are:- Whether, in the facts and circumstances of the case, the Appellate Tribunal is right in holding that 'grease gun' supplied by the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve identified the various greasing points where the customer is required to apply grease with the aid of the grease gun . When the assessing officer issued notice to the assessee in respect of the sale of grease gun up to July 16, 1996 and from July 17, 1996 for the assessment year 1996-97, the petitioner, in its objections, claimed that the sale of grease gun to M/s. TAFE, would attract the levy of four per cent tax only as the said item falls under tools/accessories as specified in item No. 79(i) of the First Schedule to the Tamil Nadu General Sales Tax Act, hereinafter referred to as the TNGST Act. The assessing officer, by stating that the dealer themselves charged tax at eight per cent on the sale of grease gun unto July 16, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplied along with the tractors to the customers by keeping it in a tool box, with the instruction book supplied to the customers specifically giving a description as to the necessity for using the grease gun at periodical intervals at different points specified as applied points in order to ensure proper maintenance of the operation of the engine and smooth running of the vehicle. When we read the specific entry contained in Sl. No. 79 of Part B of the First Schedule, we find that the description mentioned therein specifically states among other things tools and implements used therewith in relation to tractors of all kinds. In this context when we refer to the Oxford Dictionary of English the meaning of the word tools is given as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectus construction of all the above factors which can be gathered from the materials available on record, it can be safely concluded that the grease gun supplied by the petitioner to M/s. TAFE, for being kept in the tool box of the tractor manufactured by M/s. TAFE, would squarely fall within the said expression tool/implements of a tractor. The conclusion of the Tribunal that the grease gun is not fitted with the tractor, in our considered opinion, is wholly irrelevant inasmuch as even going by common knowledge it cannot be said that the grease gun can be attached with the tractor or for that matter with any other automobile vehicle. In fact, a tool is never attached permanently in a vehicle. A tool is always an equipment kept in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
